The Central extended the due date of GSTR-1 & GSTR-3B for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the due-dates are mentioned below:
Notification No. 36/2018 – Central Tax Dated 24th August 2018
1. The return in FORM GSTR-3B for the months of July, 2018 and August, 2018, shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively, for
- registered persons in the State of Kerala;
- registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
- registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.
Notification No. 37/2018 – Central Tax Dated 24th August 2018
2. The return in FORM GSTR-1 (aggregate turnover of more than Rs. 1.5 crores ) for the months of July, 2018 and August, 2018, shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively, for
- registered persons in the State of Kerala;
- registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
- registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.
Notification No. 38/2018 – Central Tax Dated 24th August 2018
3. The return in FORM GSTR-1 (aggregate turnover of upto Rs. 1.5 crores )for the quarter from July, 2018 to September, 2018, shall be furnished electronically through the common portal, on or before the 15th November, 2018, for
- registered persons in the State of Kerala;
- registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
- registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.
4. Revised Due Date Chart for Filing of GSTR-1 and GSTR-3B for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka):
| Sl. No. | Return | Class of taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) | Extended due date |
| 1 | FORM GSTR-3B for the month of July, 2018 | All taxpayers | 5th October, 2018 |
| 2 | FORM GSTR-3B for the month of August, 2018 | All taxpayers | 10th October, 2018 |
| 3 | FORM GSTR-1 for the quarter July to September, 2018 | Taxpayers having turnover upto Rs. 1.5 crore | 15th November, 2018 |
| 4 | FORM GSTR-1 for the month of July, 2018 | Taxpayers having turnover above Rs. 1.5 crores | 5th October, 2018 |
| 5 | FORM GSTR-1 for the month of August, 2018 | Taxpayers having turnover above Rs. 1.5 crores | 10th October, 2018 |
Author Bio
While filing GSTR3B for the month of August,the Late Fee and Interest shows for the month of July and Augustin Kodagu District. When contacted GST Help Desk asks to contact jurisdictional officers, they instructs to pay whatever shows in the portal and later they will refund it. GST Help desk tells that, Government of Kerala waived off Late fee. This may be peculiarity of GST. First punishment then relief if applicable
Thanks for this update..